Federal Taxation Service
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Federal Taxation Service of the Russian Federation Федеральная налоговая служба Российской Федерации | |
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Abbreviation | FNS |
Agency overview | |
Formed | 19 March 2004 |
Preceding agency | |
Operational structure | |
Headquarters | Neglinnaya. 23, Moscow, Russia |
Elected officer responsible | |
Agency executive |
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Parent agency | Ministry of Finance of Russia |
Website | |
Official Website |
The Federal Taxation Service (In Russian: Федеральная налоговая служба, ФНС России) is a federal body of executive authority responsible for carrying out state registration of legal entities and natural persons as individual entrepreneurs and farmsteads. Formed on March 19, 2004, after the dissolution of the Federal Tax Police Service of the Russian Federation, whose functions were split between the new Federal Tax Service and the Taxes Crimes Department of MVD (Управление по налоговым преступлениям МВД).
It is also a federal body of executive authority responsible for ensuring the presentation of claims for mandatory payments in bankruptcy cases and bankruptcy procedures, as well as the Russian Federation's claims under monetary obligations.[citation needed]
The Service's HQ is located in 23 Neglinnaya Street, Moscow. Daniel Yegorov is the current Director of the Federal Taxation Service.
History
The service was formed in 1991 as The State Taxes Service (Госналогслужба РФ), which later becomes the Ministry for Tax and Revenue of Russia. In 2004 the Ministry was reorganized as the Federal Tax Service.
Functions and missions
The Federal Taxation Service has the following functions:
- to control and supervise compliance with the Russian Federation's law on taxes and dues and the correctness of computation of taxes and dues and their full and timely payment to a respective budget in cases provided for by the Russian Federation;
- to oversee the correct computation of other mandatory payments and their full and timely transfer to a respective budget;
- to oversee the production and turnover of ethanol, alcohol, and tobacco products;
- to control and supervise compliance with the Russian Federation's currency legislation within the tax agencies' jurisdiction.
Heads of service
Head of State Taxation Service
- Alexander Pochinok (1997–2000)
Minister for Tax and Revenue
- Gennady Bukayev (2000–2004)
Directors of the Federal Taxation Service
- Anatoliy Serdyukov (2004–2007)
- Mikhail Mokretsov (2007–2010)
- Mikhail Mishustin (2010–2020)
- Daniil Yegorov (since 2020)